Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CVD based on retail sale price in case of prepared glues and other prepared adhesives justified
Extended period not invocable in subsequent notice when prior notice already issued on same subject
Rent received from jointly owned property cannot be combined to impose service tax on individuals
Interest not leviable when wrongly availed Cenvat credit is not utilized
Exclusion of Surplus Freight Charges from Assessable Value: No Excise Duty
Duty demand on quantity of oxygen used in manufacture of sulphuric acid unsustainable
Demand unsustained as CENVAT of common input service used in exempted goods reversed
CESTAT Orders Re-Adjudication for Service Tax Refund Claim Denial
CA certificate produced for quantification of tax ignored without cogent reason is bad-in-law
Operational or administrative assistance or infrastructural support falls within Business Support Service
Absence of Fraud or Willful Misstatement Nullifies Penalty u/s 11AC
Concession fee for right to develop/ operate/ maintain port is not classifiable u/s 65(105)(zzzq)
Whole of service rendered and consumed outside India is not leviable to service tax
EOU clearing input to DTA after availing benefit of notification 52/2003-CUS has to pay duty by cash only
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
